Boston Safe Deposit & Trust Co. v. Commissioner
United States Board of Tax Appeals
Decedent, in 1921, created a trust, reserving the power to "amend" in conjunction with the "trustees." She died in 1933. Held, the said transfers come within the provisions of section 302(d) of the Revenue Act of 1926 and should be included in decedent's gross estate. Witherbee v. Commissioner, 70 Fed.(2d) 696, followed.
1Opinion of the Court
BOSTON SAFE DEPOSIT AND TRUST COMPANY AND CHARLES COBB WALKER, EXECUTORS OF THE WILL OF LOUISE COBB WALKER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Boston Safe Deposit & Trust Co. v. Commissioner
Docket No. 79144.
United States Board of Tax Appeals
34 B.T.A. 911; 1936 BTA LEXIS 632;
August 7, 1936, Promulgated
Decedent, in 1921, created a trust, reserving the power to "amend" in conjunction with the "trustees." She died in 1933. Held, the said transfers come within the provisions of section 302(d) of the Revenue Act of 1926 and should be included in decedent's gross estate.…
2Cases cited11 opinions
- Reinecke v. Northern Trust Co.Supreme Court of the United States · 1929
- Nichols v. CoolidgeSupreme Court of the United States · 1927
- Porter v. CommissionerSupreme Court of the United States · 1933
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Reinecke v. SmithSupreme Court of the United States · 1933
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